TMI Blog2014 (10) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... ril 2004 to March 2006 with interest and penalties. On the perusal of the judgment of the Apex Court in the case of Idea Mobile Communications Limited (2011 (8) TMI 3 - SUPREME COURT OF INDIA), we find that the issue is now squarely settled against the appellant herein - demand of service tax with interest confirmed - penalties set aside - Decided partly in favour of assessee. - ST/198/2007-DB - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l appearing on behalf of the appellant submits that though on merits, the judgment of the Apex Court is against them, the appellant is liable to pay the tax liability on the sale of sim cards only from October 2005 to March 2006. It is his submission that for the earlier period, the limitation will apply which has been held in the appellants own case on an identical issue by the coordinate bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us now to the argument put forth by the Ld. Counsel on limitation. On perusal of the order of the coordinate bench of the Tribunal in the appellant s own case (as cited hereinabove), we find that coordinate bench has held that extended period cannot be invoked in a situation wherein, an interpretation of the provisions was involved and the issue was being contested in the highest court of the coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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